Legal Department — Appeals

Pursuant to Government Code section 15600, the Board of Equalization hears appeals in state assessment, tax on insurers, denial of Organizational Clearance Certificates, county survey appraisals, and alcoholic beverage tax matters, as well as matters involving tax assessed on lands owned by local government outside of its boundaries (section 11 property).

Appeals in each of these matters are filed with the Board of Equalization pursuant to the Rules for Tax Appeals. This generally involves filing a petition within the proper time frame to begin the appeal, and then potentially participating in an appeals conference and a Board hearing.

State Assessment

Organizational Clearance Certificates/Supplemental Clearance Certificates

  • For general information regarding the welfare exemption and Organizational Clearance Certificates/Supplemental Clearance Certificates, please see: Welfare Exemption.
  • For the specific rules applicable to appeals of denials of Organizational Clearance Certificates, see: Rules for Tax Appeals, Property Taxes, Articles 1, 3, & 4.

Tax on Insurers

Alcoholic Beverage Tax

Section 11 Properties

Note: Please note that amendments have been made to the Rules for Tax Appeals to conform to AB 102. Those amendments can be found on the California Department of Tax and Fee Administration website at: Emergency Appeals Regulations.